Using a large international sample of 24,293 observations from 3,991 unique firms in 56
countries, we examine the role of financial analysts in the relationship between voluntary …

Small and medium enterprises (SME) are the basic economic force in the European Union.
Their competitiveness and successful future development are the key to European cohesion …

Using a large panel of US public firms, we examine the relation between annual report
readability and cost of equity capital. We hypothesize that complex textual reporting deters …

Abstract Research Question/Issue This study examines the effects of major board reforms on
firms' corporate social responsibility (CSR) performance in countries around the world …

This study examines the voluntary disclosure of earnings forecasts by female CEOs. We find
that in the backdrop of increased pressure to perform from investors and other stakeholders …

Research background: Small and medium-sized businesses are significant economic power
and employer in the European Union. The modern globalized world, new technologies, and …

We propose and test the incentive view—that the margin call pressure and ownership-
control discrepancy associated with insider share pledging increase investors' perceived …

We examine the relation between environmental disclosure and the cost of capital by
exploiting the Fukushima nuclear disaster as a source of variation in the relevance of …

In this study, we examine the relation between local firms' corporate social responsibility
(CSR) engagement and households' stock market participation. Using data from US …

Purpose This study examines whether a firm's management earnings forecasts affect its
technical innovation activities. Our study also examines whether the cost of debt plays a …